{
  "url": "https://openlegislation.uk/teachers-pension-scheme-regulations-2014/regulation-48",
  "json_url": "https://openlegislation.uk/teachers-pension-scheme-regulations-2014/regulation-48.json",
  "legislation": "uksi/2014/512",
  "legislation_title": "The Teachers' Pension Scheme Regulations 2014",
  "legislation_url": "https://openlegislation.uk/teachers-pension-scheme-regulations-2014",
  "path": "regulation/48",
  "kind": "regulation",
  "number": "48",
  "heading": "Establishment of pension accounts: general",
  "text": "(1) The scheme manager must establish and maintain one or more pension accounts for each member of this scheme in accordance with this Part.\n(2) A pension account—\n(a) may be kept in any form the scheme manager considers appropriate; and\n(b) must specify the details required by these Regulations.\n(3) References in these Regulations to any amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, the amount actually so specified.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/512/regulation/48",
    "retrieved_at": "2026-10-29T00:24:37.807691+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}